This series arose out of the belief that the international accounting literature should devote more attention to the study of the accounting problems and issues of emerging economies (developing and newly industrialized countries). Through an increasing awareness of the real issues and the accounting practices advocated in it, these works have become relevant to the actual needs of its readers, and is making real contributions to the accounting development process of emerging economies. The volumes presented aim to: raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries. It provides an authoritative overview of the research and progress in this field.